Sentences in Simple Present Tense are very common because they tell various events people have regularly or show general facts.
Events that people do regularly are like going to school, eating, reading newspaper, etc.
General facts are things we know as natural truths, e.g. the earth revolves around the sun, a dog barks, etc.
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How to make sentences
Let's take a look at the following examples:
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I eat.
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I drink.
Those two examples show that making sentences in English can be very easy.
We just need to put the subject at the beginning and add a verb (Subject + Verb). You can also add an object when necessary.
Study these examples.
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I eat rice.
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I drink milk.
Those sentences have objects after the verbs (Subject + Verb + Object).